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The query asks whether assets resulting from SICAV liquidation (surviving assets) can benefit from the reinvestment regime. The DGT responds that these assets constitute part of the liquidation share and may be reinvested to avoid immediate taxation.
Cuestión planteada Si los importes correspondientes a estos activos sobrevenidos quedan fuera del marco de aplicación del régimen transitorio de reinversión, estando sujetos al régimen general ordinario de tributación en el impuesto personal del socio como renta procedente de la disolución y liquidación de la SICAV. O en el caso de que dichos importes deban ser reinvertidos, concreción de los aspectos fiscales de dicha reinversión, incluidos los relativos a las obligaciones de información a la Administración Tributaria.
Los activos sobrevenidos se consideran parte integrante de la cuota de liquidación del socio. Para aplicar el régimen de reinversión, el socio debe reinvertir la totalidad de la cuota adicional derivada de estos activos en instituciones de inversión colectiva. El plazo para realizar dicha reinversión es de un mes contado desde la fecha en que el liquidador adjudique la cuota adicional al socio. La reinversión debe seguir el procedimiento previsto en la DT41 de la LIS, considerando un valor de adquisición nulo o cero para los nuevos activos.
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